https://www.taxtmi.com/caselaws?id=391601 Service tax paid on services rendered before GST commenced remained lawfully due under the pre-GST regime, and later payment of GST on fresh invoices did not change that liability. Because the tax had been correctly self-assessed, declared in ST-3 returns, and collected under the then existing law, refund was not available under section 11B merely on the basis of subsequent GST invoicing. The prospective operation of GST left no legal basis to reopen a validly discharged earlier tax liability, so the refund claim was rejected and the denial of refund sustained. en-us Mon, 27 Jan 2020 00:00:00 +0530 Mon, 31 May 2021 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391601 Service tax paid on services rendered before GST commenced remained lawfully due under the pre-GST regime, and later payment of GST on fresh invoices did not change that liability. Because the tax had been correctly self-assessed, declared in ST-3 returns, and collected under the then existing law, refund was not available under section 11B merely on the basis of subsequent GST invoicing. The prospective operation of GST left no legal basis to reopen a validly discharged earlier tax liability, so the refund claim was rejected and the denial of refund sustained. Case-Laws Service Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391601